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This paper analyzes the relation between intellectual capital and development of higher education system. The measurement was executed for the set of 16 UE countries, including Poland. Applied approach into the measurement of intellectual capital was regarded as the extension of the proposals presented by the author in the Report of Intellectual Capital of Poland (www.innowacyjnosc.gpw.pl/kip). The paper focuses on crucial features of the higher education system which was extracted in the procedure of principal components. Using these components a comparative analysis of Polish higher education system in Poland was examined and collated with systems of other UE countries. The study also examined the influence of these crucial factors on the level of intellectual capital. A regression model describing dependence of intellectual capital on these core components was estimated. The results show a big disproportion between quality and range of the Polish higher education system. That means that the prevalent development of Polish higher education system focuses on the scale of functioning but extensive development does not follow development of quality. However, the model of the relation estimated for a set of UE countries shows that the qualitative features of the higher education system play a crucial role in shaping the level of intellectual capital.
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